Simon missed the 2018 Fifa World Cup in Russia after failing to recover on time from a muscle strain.
Gernot Rohr would be expecting them to add bite to Super Eagles’ attack against the north Africans who currently lead Group E.
Regular suspects Francis Uzoho, Leon Balogun, Wilfred Ndidi and Ahmed Musa also got an invite for the crucial encounter billed for the Godswill Akpabio Stadium, Uyo.
The first leg holds on October 13 in Uyo with the return leg billed for Stade Taieb Mhiri, Sfax on October 16.
Defenders: Olaoluwa Aina (Torino FC, Italy); Abdullahi Shehu (Bursaspor FC, Turkey); Semi Ajayi (Rotherham United, England); Bryan Idowu (Lokomotiv Moscow, Russia); Chidozie Awaziem (FC Porto, Portugal); William Ekong (Udinese FC, Italy); Leon Balogun (Brighton & Hove Albion, England); Kenneth Omeruo (CD Leganes, Spain); Jamilu Collins (SC Padeborn 07, Germany)
Forwards: Ahmed Musa (Al Nasr FC, Saudi Arabia); Kelechi Iheanacho (Leicester City, England); Moses Simon (Levante FC, Spain); Henry Onyekuru (Galatasaray SK, Turkey); Odion Ighalo (Changchun Yatai, China); Alex Iwobi (Arsenal FC, England); Samuel Kalu (Bordeaux FC, France); Isaac Success (Watford FC, England)